Chwilio Deddfwriaeth

Chwiliad Uwch

Decision of the European Central Bank of 11 November 2010 on the annual accounts of the European Central Bank (recast) (ECB/2010/21) (2011/65/EU) (repealed)

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CHAPTER IV ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS

Article 15General rules

Article 15 of Guideline ECB/2010/20 shall apply to this Decision.

Article 16Foreign exchange forward transactions

Foreign exchange forward transactions shall be accounted for in accordance with Article 16 of Guideline ECB/2010/20.

Article 17Foreign exchange swaps

Foreign exchange swaps shall be accounted for in accordance with Article 17 of Guideline ECB/2010/20.

Article 18Future contracts

Future contracts shall be accounted for in accordance with Article 18 of Guideline ECB/2010/20.

Article 19Interest rate swaps

Interest rate swaps shall be accounted for in accordance with Article 19 of Guideline ECB/2010/20. Unrealised losses taken to the profit and loss account at the year-end shall be amortised in subsequent years in accordance with the straight-line method. For forward interest rate swaps the amortisation shall begin from the value date of the transaction.

Article 20Forward rate agreements

Forward rate agreements shall be accounted for in accordance with Article 20 of Guideline ECB/2010/20.

Article 21Forward transactions in securities

Forward transactions in securities shall be accounted for in accordance with Method A in Article 21(1) of Guideline ECB/2010/20.

Article 22Options

Options shall be accounted for in accordance with Article 22 of Guideline ECB/2010/20.

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